Residents can apply for the credits for 2011 heating payments on their state income tax return or by filing a Michigan Home Heating Assistance Claim if they don’t file a return. Links to both are on the state’s heating assistance website.

Forms are available at many libraries, post offices and at Department of Human Services branch offices around the state. Residents may also get forms and assistance by calling 517-636-4486.

You may be eligible for a home heating credit if:

Your household income level falls within the limits for this credit found in Table A or B.

You resided in Michigan for any amount of time in the year of claim.

You are not a full-time student who is claimed as a dependent on another person’s income tax return.

Residents claiming the credit are encouraged to file their tax returns electronically because it results in faster refunds and reduces errors. Authorized e-file providers and information on free e-file services can be found on the Treasury’s website at MIFastFile.org.